1.audit 审计 .mok.f<G_m
2.attestation 鉴证 Pi8U}l
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3.credibility 可信赖程度 !/jx4w~R
4.audit of financial statements 财务报表审计 ,YkQJ$
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 (b{
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7.compilation 编制 Szg<;._J
8.reliability 可靠性 QT|m N
9.relevance 相关性 |xf%1(Rl@
10.professional skepticism 职业谨慎 8tdUnh%/
11.objectivity 客观性 ,/d-o;W
12. professional competence 专业胜任能力 pg>P]a{
13.Senior/CPA-in-charge 项目经理 8AefgjE
14.audit engagement letter 业务约定书 `E|IMUB~
15.recurring audit 连续审计 }VFSF/\^
16.the client 委托人 z4f5@
17.change CPA 更换注册会计师 8"<!8Img
18.the existing CPA 现任注册会计师 Q]|+Y0y}X
19.the successor CPA 后任注册会计师 QPFpGS{d
20.the preceding CPA前任注册会计师 ^)fB
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21.issue the audit report 出具审计报告 Aga7X
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22.expert 专家 G+
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23.the board of directors 董事会 Ab(bvS8r$
24.knowledge of the entity‘ s business 了解被审计单位情况 =vK (-h
25.assess material misstatement risks评估重大错报风险 lZ.,"F@
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J@Orrz2q#
27.a general knowledge of —— 初步了解―――的情况 Jp=
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28.a more knowledge of—— 进一步了解的情况 ?v")Z0 ~
29.the prior year‘s working papers 以前年度工作底稿 N7;E 2 X
30.minutes of meeting 会议纪要 ED$gnFa3I
31.business risks 经营风险 hqBwA1](a
32.appropriateness 适当性 *uv\V@
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33.accounting estimate 会计估计 { j/w3
34.management representations 管理层声明 He]F~GXP
35.going concern assumption 持续经营假设 >yWJk9hf
36.audit plan 审计计划 zc2,Mn2
37.significant audit areas 重点审计领域 HFDg@@
38.error 错误 FcWu#}.p}
39.fraud舞弊 de`6%%|
40.modified or additional procedures 修改或追加审计程序 #|e<l1 F
41.misappropriation of assets 侵占资产 N\Hd3Om
42.transactions without substance 虚假交易 ?.Kl/8ml
43.unusual pressures 异常压力 '8Gw{&&
44.the suspected noncompliance 涉嫌存在违法行为 t6"4+:c!>
45.materialiy 重要性 |j!D _j#U
46.exceed the materiality level 超过重要性水平 my} P\r.
47.approach the materiality level 接近重要性水平 1/f
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48.an acceptably low level 可接受水平 G6J3F
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 K3Xy%pqR#
50.misstatements or omissions 错报或漏报 bZlAK)
51.aggregate 总计 5$#<z1M.&
52.subsequent events 期后事项 _ Po9pZ
53.adjust the financial statements 调整财务报表 :heJ5*!,
54.perform additional audit procedures 实施追加的审计程序 xp&I~YPH
55.audit risk 审计风险 xj~6,;83xR
56.detection risk 检查风险 pTN_6=Y"
57.inappropriate audit opinion 不适当的审计意见 g_x<+3a
58.material misstatement 重大的错报 cbteNA!>
59.tolerable misstatement 可容忍错报 pE`(kD
60.the acceptable level of detection risk 可接受的检查风险